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Opinion 94-16
… LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a member of the governing board and treasurer of an … conflict of interest solely because an individual who is a member of the governing board of an industrial … under the contract; or (c) appoint an officer or employee who has any such powers or duties. Section 801 further states …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 92-17
… of law, include a share of county sales tax revenues for towns. You ask whether a sales tax agreement entered into … a portion of the county sales tax revenues not set aside for county or school district purposes shall be distributed … subdivision (a) of Tax Law, §1262, a county may set aside for county purposes or educational purposes all or any …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… at least 30 percent of their 2012 income for a place to live, according to a report released today by State … Comptroller Thomas P. DiNapoli. “Regardless of where they live, more New Yorkers are feeling pinched by rising housing … said. “When half your income goes to pay for a place to live, you are going to be stretched thin on other every day …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideComptroller DiNapoli Releases Municipal Audits
… also found the county is not monitoring or enforcing its USB removable media policy. Town of Charlton – Internal … the board attempted to improve the segregation of duties over water billings and collections. Although there was an … The Industrial Development Agency was effective in its efforts to promote, develop, and assist in economic …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Governments Challenged by Slow Revenue Growth
… report found that local sales tax revenue growth fell from 3.6 percent to 1.8 percent in the first nine months of 2016 … low frequency of stress in towns and villages (2.3 percent and 3.7 percent respectively). Counties and cities showed more …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthSUNY Bulletin No. SU-340
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will … general deductions may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseCUNY Bulletin No. CU-737
… ID, Department Description, Employee Name, EmplID Number, Empl Record and the Effective Date of the Last Paycheck. … ID, Department Description, Employee Name, EmplID Number, Empl Record, Effective Date of Termination and Sequence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… align perfectly with our mission to promote sustainable tourism. We are proud to see the positive impact of our … partner in uplifting Corning and the surrounding area as a tourism destination and wonderful place to live," said Lisa … it makes a significant regional economic impact from tourism and manufacturing. Economy A major employer in both …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… causing massive job losses at major employers such as restaurants, hotels and retail stores. There is no doubt the … jobs in May of 2020 to 1.4 million in December 2021. Restaurants : Shutdowns related to the pandemic caused a 70% … (issued in June 2021) Office (issued in October 2021) Restaurants (issued in September 2020) Retail (issued in …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryState Agencies Bulletin No. 2250
… the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Command Pay … the April 2023 and 2024 retroactive increases to Location Pay and Location MidHudson pay and the April 2024 retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midTown of Lockport – Fuel Inventory (2025M-54)
… and reduce the risk of unauthorized access to the fuel pumps and improper fuel usage. The Town purchased 71,389 … cameras (cameras) that could be used to monitor the fuel pumps and would have helped in identifying certain non-Town … and the fire companies that use the Town’s fuel pumps. In addition, because the Superintendent did not …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We … Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Physical Accessibility to Programs and Services (2025-MS-1)
… difficulty walking or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by … are offered. Using the Americans with Disabilities Act (ADA) Checklist for Existing Facilities 4 as a guide, we … under, or the Municipalities’ compliance with, the ADA. See Appendix A for more information on the ADA Checklist …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… during this period grew by just over $1.6 billion and even surpassed collections reported during the second … City experienced two-year growth over 18%. The Mid-Hudson and North Country regions both reported increases of more … now requires online marketplace providers, such as eBay and Etsy, to collect and remit sales taxes on behalf of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterDiNapoli Releases Review of Executive Budget
… peak at 7.7 million in SFY 2022-23 before returning to near pre-pandemic levels by SFY 2023-24. The Executive Budget …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal position in years and was able to … streams to attain balance. “After a tough few years, New York state is in better fiscal shape thanks to an … New York state ended the 201314 fiscal year in the strongest …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Agencies Bulletin No. 2239
… Purpose: The purpose of this bulletin is to provide agencies with the steps … in service impacts the “continuance in service” provision of Section 392(4) of the Education Law, and therefore cannot … Adjusted Hire Date: OSC has developed an ORP/VDC Breaks Calculator and comprehensive ORP/VDC Breaks in Service Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearOperational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 … OSC has updated the guidance for the use of account codes 55203 Postage and 55220 Shipping Account code 55220 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs in FY 2024 to address the influx of asylum seekers. However, … projecting a 3% decline in city revenue in FY 2024 with average annual revenue growth of 2.3% in the … balance its $1126 billion budget for city fiscal year FY 2024 despite $29 billion in costs in FY 2024 to address the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… the Payroll Deductions mailbox. Payroll Data Transaction Files - Input/Output (By Record Code) Attachment 1a - Fields … Revised Data Capture Files NHRP 716 and NHRP 517 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517